as introduced - 89th Legislature (2015 - 2016) Posted on 03/11/2016 09:30am
A bill for an act
relating to taxes; sales and use taxes; exempting certain purchases of clay targets;
amending Minnesota Statutes 2014, section 297A.68, by adding a subdivision.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
Minnesota Statutes 2014, section 297A.68, is amended by adding a
subdivision to read:
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Clay targets are exempt when purchased by hunting
clubs and retailers in the business of selling admissions to shooting facilities, provided
the clay targets are either:
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(1) used in providing a shooting experience on the premises of the hunting club or
shooting facility; or
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(2) sold at retail at the club or shooting facility.
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This section is effective for sales and purchases made after
June 30, 2016.
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